cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Oki Wahyu Setiawan
Contact Email
ijabs@ub.ac.id
Phone
+6281311722528
Journal Mail Official
ijabs@ub.ac.id
Editorial Address
Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
Location
Kota malang,
Jawa timur
INDONESIA
The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 292 Documents
 12   13   14   15   16 
THE IMPACT OF DISTRIBUTION OF PUBLIC BUSINESS CREDIT (KUR) FOR MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) CUSTOMERS OF PT. BANK MANDIRI SUPPORT BRANCH OFFICE (KCP) MANDIRI PARTNER BUSINESS (MMU) PASAR SINAKMA JAYAWIJAYA DISTRICT Ali, Muhammad; Haryati, Tati; *, Aprilia
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstractThe purpose of KUR is to increase access to finance for Small and Medium Enterprises (UKM) to financial institutions with a guarantee scheme through the People's Business Credit (KUR). The KUR guarantee is provided in order to increase UMKM access to sources of financing in order to encourage national economic growth. Bank Mandiri is one of the State-Owned Enterprises (BUMN) that was established to assist UMKM players in realizing their business and maintaining business continuity. The results showed that with the existence of a program from the government through the distribution of People's Business Credit which was channeled through PT. Bank Mandiri KCP MMU Wamena Pasar Sinakma for the welfare of Micro, Small, and Medium Enterprises (UMKM Keywords: People's Business Credit, UMKM
ACCOUNTING PERSPECTIVE ON THE ISLAMIC-DRIVEN ACCOUNTABILITY IN A TRADITIONAL ISLAMIC ORGANISATION IN JAVA Prasetio, Januar Eko; Triyuwono, Iwan; Sukoharsono, Eko Ganis; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose —  This study explores an accounting perspective on the Islamic-driven accountability in Gus Miek’s Jantiko Mantab community, a traditional Islamic organization in Java. The Jantiko Mantab is an East Java-based community initiated by KH. Hamim Tohari Jazuli (Gus Miek) in 1970s. Regardless of the unique and controversial method of Gus Miek, this community was selected as the object due to its progressive development in the Islamic movement on the number of followers especially in grass root and marginalized communities in Java. The study focuses on two main public activities of the Jantiko Mantab, which are continuously held from one place to other places, namely Al Quran recitation (Semaan) and praising Allah using holy sentences (Dzikrul Ghofilin) in the congregation.Design/methodology/approach —  This study is qualitative research with a spiritual paradigm approach and uses a spiritual perspective analysis method through tawasul, zikir, and syir (pray). The study is conducted through bibliography reviews, interviews, and direct observations.Findings —  The results of this study showed Religious activities within the community were experienced to gain a comprehensive understanding of the founder, leader, and member perspectives on the organization’s accountability. Accountability in Jantiko Mantab was understood as a formal aspect of accounting, such as financial reports, and also performed and nurtured in accordance to the human task as Khalifatullah fil Ardh. The concept of Khalifatullah fil Ardh is embedded in their community and considered as the accountability uniqueness of Jantiko Mantab.Practical implications — Semaan Al-Qur’an and Dzikrul Ghofilin of Jantiko Mantab should make a change in interpreting the concept of accountability that is currently loaded with capitalist interests by incorporating Islamic values sourced from Al Qur'an and hadiths.Originality/value — This Islamic value, which is also delivered and reflected by their leaders, is likely to drive the member perception of the organization's accountability. Keywords —  Accountability, Islamic value, Islamic organization, Indonesia. Paper type — Case Study
ANALYSIS OF ACCEPTANCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION BASED ON ELECTRONIC PAYMENT USING THE UTAUT MODEL Aviyanti, Richo Diana; Saraswati, Erwin; Prastiwi, Arum
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose —  Accounting is not only about the final result (financial statements) but also about the process towards the final result (system). The process will produce useful information as a guide for making decisions that are considered the most profitable. Often, this process is related to human behaviour because humans are both users and producers of information. Therefore, this study aims to examine and analyze the effect of performance expectancy, effort expectancy, social influences, and facilitating conditions on the actual use of electronic payment-based accounting information systems.Design/methodology/approach —  Data obtained through online questionnaires filled out by 247 active users of OVO electronic payment systems. The analysis method used is a structural equation regression model (Structural Equation Modeling/SEM) with a Partial Least Square/PLS test tool.Findings —  Empirical evidence shows that performance expectancy, effort expectancy, social influences, and facilitating condition significantly affect electronic payment systems' actual use.Practical implications — Electronic payment system service providers are advised to provide a useful system for meeting daily needs, complete transactions faster, and increase user performance and productivity. The study results show that consumers prefer electronic payment systems that are useful, time-saving, flexible, and increase productivity. Electronic payment system service providers are advised to provide a system that is easy to operate and easy to learn. The study results show that consumers prefer systems that are easy to operate, easy to learn, and easy to become skilled at when using them. Electronic payment system service providers are advised to provide electronic payment application systems that can be used by all types of devices, provide features that explain how to operate and continue to maximize their functions. The government is advised to also support the implementation of electronic payment systems by providing clear legal regulations on consumer protection and satellite internet networks. The results showed that accessing electronic payments requires the support of infrastructure, resources, and knowledge.Originality/value — The study results can add to the empirical evidence on sustainable use of electronic payment systems modeled directly against actual use. Electronic payment service providers must provide a system that is useful to meet needs, complete transactions faster, and improve system users' performance and productivity. Electronic payment service providers must provide a system that is easy to operate and easy to understand how to use. Electronic payment service providers can take advantage of the social environment to share information about the system's usability and convenience with potential users and users. Electronic payment service providers must add a brief and clear way of using the system, ensuring that electronic payment applications can be operated on all types of smartphones with maximum functionality. The government can help provide the infrastructure to support implementation and consumer security through regulation and internet network provision.Keywords —  Accounting; System; Electronic Payments; UTAUT; and Actual Use.Paper type —  Positive Paradigm Research Paper 
EVALUATING THE ROLE OF INTERNAL AUDIT AND ITS RELATION TO THE QUALITY OF FINANCIAL STATEMENT Merawati, Luh Komang; Kumalasari, Putu Diah
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.6

Abstract

Purpose — This research aimed to obtain empirical evidence about the effect of accounting understandability, human resource competency and the role of internal audit as moderating variable on the quality of financial statement.Design/methodology/approach — This research was conducted on all financial administration officials and treasurers of local government in Bangli Regency with the primary data was obtained from questionnaires which were distributed to respondents. Sample was determined through purposive sampling. The analysis technique used was the multiple linear regression analysis.Findings — The results suggested that accounting understandability and the human resouce competency had positive effect on the quality of financial statement. Meanwhile, the relation between accounting understandibility and the quality of financial statement, the role of internal audit was not the moderating variable. Whereas, the effect of the role of internal audit was proven to moderate the relation between human resource competency and the quality of financial statement, with negative direction.Practical Implications — The financial statement of local government is a form of accountability on the use of local finances as the implementation of regional autonomy and the operational of local government to provide useful information in decision making.Originality/value — The quality of the said financial statement is determined by qualitative characteristics which are relevant, reliable, comparable and understandable, based on PP No. 71 of 2010.Keywords Accounting Understandability, Human Resource Competency, Role of Internal Audit, Quality of Financial StatementPaper Type Research Paper
TRANSFORMATIONAL LEADERSHIP AND SOCIAL CAPITAL: IS IT IMPORTANT FOR INNOVATION? (Case Study on Coffe Farmers Member of Koperasi Tani Benteng Alla, Enrekang Regency, South Sulawesi) Haris, Andi Tenri Ellyana; Prasetya, Arik; Mawardi, Muhammad Kholid
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose —  This research aims to explain the influence of transformational leadership and social capital of the leader for innovation that has been applied to coffe farmers who are members of Koperasi Tani Benteng Alla in Enrekang Regency, South Sulawesi.Design/methodology/approach —  Research methods by using a descriptive qualitative purposive sampling and snowball sampling approach with 21 informants that is the chairman of Koperasi Tani Benteng Alla, head of the farmer group and member of farmer group. The researcher used triangulation, member checking and comparing the information in the field as a test of data validation.Findings —  The results of this study showed that the leader with transformation style and have a good social capital will easily to influence his members to do innovations. The chairman of Koperasi Tani Benteng Alla as a leader has a good transformation style and social capital that has a positive impact on the implementation of innovation for his members. Practical implications — innovation should be created through good synergy between transformational leaders who have a vision of change and are supported by the trust of members who are built up through social interaction.Originality/value — This study is to strengthen existing theories and previous research on the important role of transformational leaders and social capital have to execute innovation.Keywords —  Transformational leadership, social capital, innovation.Paper type — Case Study
A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE “TYRANY BOTTOM LINE “IN WORKPLACE Leniwati, Driana; Sukoharsono, Eko Ganis; Prihatiningtias, Yeney Widya; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.3

Abstract

Purpose  — This research aims to formulate a holistic concept of neuroincome.Design/methodology/approach  — The data collected are from various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions.  While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense.Findings  — The result of the study is a holistic concept of neuroincome in the form of “extra” income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by company’s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qona’ah (sufficient sense) and modesty are found intuitively as a solution of “tyranny bottom line” in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life.Practical Implications  — The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology.Originality/value  — Authors are using various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia as their subject.Keywords Income, neuroscience, psychology, spirituality, spiritualist paradigm, consciousnessPaper Type Research Paper 
FIRM VALUE DETERMINATION WITH INFLATION AND EXCHANGE RATE AS A MODERATING VARIABLE (Study on the Manufacturing Industry Recorded in Indonesian Sharia Stock Index) Soekapdjo, Soeharjoto
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose - Aims of this study is to determine the factors that influence the firm value of manufacturing industry listed on ISSI. Design/methodology/approach - Used panel data regression method from 2013-2018, than obtained 30 manufacturing industry companies after purposive sampling. Syariah stock investors who rationally and religiously behave are accommodated in the variables used. Dependent variable is firm value and independent variable are ROE, CR, DER, TATO, ISR, with exchange rate and inflation as the moderating variable. Finding - Result shown that ROE with inflation as a moderating variable have a positive effect on firm value. ISR has a positive effect on firm value. DER with the exchange rate as a moderating variable has a negative effect on firm value. CR and TATO are not significant to firm value. Practical Implication - To increase the firm value, it is necessary to improve human resources and the application of environmentally friendly technology, planning in production and expansion, transparency and application of sharia principles, professional and fair managers. Originality/value - This study combines company’s financial ratios, ISR and macroeconomic condition that beyond management control. Tobins’ Q is used to corporate values approach. All of these, reflect that firm value is influenced by company performance, society, government and blessing from Allah SWT.
EXPLORING SKILLS NEEDED FOR DISRUPTIVE DIGITAL BUSINESS Handayani, Dewi Wahyu; Tjakraatmadja, Jann Hidajat; Ghazali, Achmad
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.4

Abstract

 Research Purpose – In today’s disruptive digital business era, many new business models, such as digital start-ups, have emerged, and this phenomenon needs workers with particular skills. The aims of this preliminary empirical research paper are to explore and identify the skills needed for disruptive digital business in the Indonesian context, particularly in the Jakarta region.Design/methodology/approach – This qualitative study conducted semi-structured interviews with ten respondents from various types of Indonesian start-ups, such as unicorn start-up, financial technology and education technology, that have been in operation four to 12 years. The interviews were based on five core questions with the purpose of exploring respondents’ experience regarding skills needed and challenges faced at work in disruptive digital business. Observation was conducted at the Education Technology start-up office located in Jakarta with an aim to investigate workplace environment, and triangulation was used to validate the interviews’ results.Findings – The results show that (1) innovativeness, (2) leadership skills, (3) social interaction, (4) initiative mindsets, (5) self-disruption, (6) critical thinking, (7) management, and (8) analytical thinking are eight pivotal skills identified for managing disruptive digital business.Practical implications – Innovativeness, leadership and social interaction are the top three skills that are essential for actors in Indonesian digital start-ups to have competitive advantages in this disruptive digital business era.Original/value – This paper explores skills needed for the disruptive digital era in an Indonesian context.Keywords – skills concepts, disruptive, digital businessPaper type – Research paper
ANALYSIS FACTORS INFLUENCING UTILIZATION OF INFORMATION TECHNOLOGY AND ITS IMPACT ON USER SATISFCATION AND MANAGERIAL PERFORMANCE (Study of an Information Technology based University in Surabaya) Tanuwijaya, Haryanto
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose —  This research was conducted to explore factors influencing utilization of information technology and its impact on user satisfaction and managerial performance. Design/methodology/approach —  This research is a quantitative explanatory research using primary data collected by questionnaire. The respondents were fully structural officer in the tecnology  information based university. Data analysis uses structure equal modeling with SmartPLS.Findings —  The results of this reseach indicate that the social, affection, complexity, long term consequences factors have a positive and significant impact toward utilization of information technology. Job fit and facilitating condition factors have no significant to utilization of information technology. This study result also indicates that utilization of information technology has no impact to managerial performance. Practical implications —  To enhance managerial performance, the institution should find another approach in the utilization of information technology. The increasing of education business competition in digital era requires institution to utilize information technology appropriately in order to gain the top and superior university.Originality/value —  This study can be used as a recommendation for the insitution related policies of utilization and invesment of information technology in the future to gain managerial performance. Keywords —  Social, Affection, Complexity, Job fit, Long term consequences, Facilitating condition, Utilization of information technology, User satisfaction, Managerial performance. Paper type —  Case study
ANALYSIS OF COVID-19 DISCHARGED CASES AND EQUITY TURNOVER IN THE NIGERIAN CAPITAL MARKET: AN EVENT STUDY APPROACH Babarinde, Gbenga Festus
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose —  The purpose of this study is to investigate the effect of cumulative and new discharged cases of COVID-19 on equity turnover value in the Nigerian Stock Exchange(NSE) between March 2, 2020, and September 25, 2020.Design/methodology/approach —  Correlation test and Vector Autoregressive (VAR) model were used to analyze the daily time series data sourced from the Nigerian Stock Exchange and the Nigeria Centre for Disease Control(NCDC) websites.Findings —  The study found evidence of a weak negative correlation between measures of COVID-19 recovery and equity turnover value in Nigeria. Furthermore, the VAR model results indicate that cumulative and new discharged cases of COVID-19 have a negative but non-significant impact on equity turnover value in Nigeria over the study periodPractical implications —  This implies that COVID-19 recovery cases still have the potential to shrink equity turnover value in the Nigerian capital market, though its influence may not be significant. There is therefore the need to speed up the vaccine development/commercial launch pace and other measures to curb the pandemic and ensure quicker recovery of those infected persons. These will help to reduce the long-run potential threat of COVID-19 on the Nigerian capital market. Originality/value —  This paper provides empirical evidence on the nexus between COVID-19 discharged cases and equity turnover in a developing economy, this is Nigeria. It is expected that this case will help the investment community particularly, the capital market investors on the potential influence of COVID-19 on market transactions in terms of turnover, such that the prolongation of the coronavirus pandemic constitutes an important source of financial volatility in the capital market of the country.Keywords —  Coronavirus; COVID-19; Discharge cases; Recovery rate; Equity turnover value; Nigerian Stock Exchange; Vector Autoregressive (VAR).Paper type —  Research Paper

Page 14 of 30 | Total Record : 292

 12   13   14   15   16 

Filter by Year

1993 2025


Reset
Filter By Issues
All Issue Vol. 33 No. 3 (2025): IJABS Vol. 33 No. 2 (2025): IJABS Vol. 33 No. 1 (2025): IJABS Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 - Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society Vol 27, No 3 (2019): The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society Vol 26, No 1 (2018): The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society Vol 18, No 2 (2010): The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society Vol 17, No 1 (2009): The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society Vol 14, No 1 (2006): The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society Vol 12, No 1 (2004): The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society Vol 6, No 2 (1998): The International Journal of Accounting and Business Society Vol 6, No 1 (1998): The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society Vol 5, No 1 (1997): The International Journal of Accounting and Business Society Vol 4, No 3 (1996): The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society Vol 4, No 1 (1996): The International Journal of Accounting and Business Society Vol 3, No 1 (1995): The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society Vol 2, No 1 (1994): The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society More Issue